Evlier: what changed
Two fiscal years side by side, explained: what moved most in the balance sheet and the result, why the result rose or fell, and where the money went.
Evlier
Largest movements
- Receivables within one year +€198,608
up €198,608 (+19.3%), from €1.0m to €1.2m
of which Trade receivables: +€223,256
- Cash +€183,766
up €183,766 (+86.2%), from €213,287 to €397,053
mainly Trade debts (+€444,158) and Depreciation (+€205,130)
- Tangible fixed assets +€158,668
up €158,668 (+39.1%), from €405,536 to €564,204
of which Plant, machinery and equipment: +€84,777
- Intangible fixed assets +€156,852
up €156,852 (+74.1%), from €211,570 to €368,422
- Deferred charges and accrued income +€110,993
up €110,993 (+577.9%), from €19,207 to €130,200
- Trade debts +€444,158
up €444,158 (+93.1%), from €477,002 to €921,160
- Reserves +€177,258
up €177,258 (+7.1%), from €2.5m to €2.7m
of which Distributable reserves: +€177,258
- Accrued charges and deferred income +€175,554
new in 2025: €175,554
- Gross operating margin +€398,971
up €398,971 (+30.1%), from €1.3m to €1.7m
- Staff costs +€198,416
up €198,416 (+24.2%), from €819,075 to €1.0m
- Depreciation +€113,353
up €113,353 (+123.5%), from €91,777 to €205,130
- Taxes -€35,756
down €35,756 (-37.5%), from €95,235 to €59,478
From the 2024 result to the 2025 result
Each bar is the change in one income-statement line, as its effect on the result: higher costs pull it down, higher income lifts it.
Cash bridge derived
Derived from the 2024 and 2025 balance sheets and the 2025 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €3,780,940 | €4,541,260 | +€760,319 | +20.1% |
| Fixed assets | 21/28 | €618,362 | €933,882 | +€315,520 | +51.0% |
| Intangible fixed assets | 21 | €211,570 | €368,422 | +€156,852 | +74.1% |
| Tangible fixed assets | 22/27 | €405,536 | €564,204 | +€158,668 | +39.1% |
| Plant, machinery and equipment | 23 | €403,042 | €487,819 | +€84,777 | +21.0% |
| Furniture and vehicles | 24 | €2,494 | €1,385 | -€1,109 | -44.5% |
| Assets under construction and advance payments | 27 | - | €75,000 | +€75,000 | |
| Financial fixed assets | 28 | €1,256 | €1,256 | = | 0.0% |
| Current assets | 29/58 | €3,162,578 | €3,607,378 | +€444,799 | +14.1% |
| Stocks and contracts in progress | 3 | €1,898,791 | €1,850,224 | -€48,567 | -2.6% |
| Stocks | 30/36 | €1,898,791 | €1,850,224 | -€48,567 | -2.6% |
| Amounts receivable within one year | 40/41 | €1,031,293 | €1,229,901 | +€198,608 | +19.3% |
| Trade receivables | 40 | €765,232 | €988,487 | +€223,256 | +29.2% |
| Other amounts receivable | 41 | €266,062 | €241,414 | -€24,648 | -9.3% |
| Cash at bank and in hand | 54/58 | €213,287 | €397,053 | +€183,766 | +86.2% |
| Deferred charges and accrued income | 490/1 | €19,207 | €130,200 | +€110,993 | +577.9% |
| Total equity and liabilities | 10/49 | €3,780,940 | €4,541,260 | +€760,319 | +20.1% |
| Equity | 10/15 | €2,635,041 | €2,812,299 | +€177,258 | +6.7% |
| Contributions | 10/11 | €131,386 | €131,386 | = | 0.0% |
| Reserves | 13 | €2,503,655 | €2,680,913 | +€177,258 | +7.1% |
| Non-distributable reserves | 130/1 | €26,630 | €26,630 | = | 0.0% |
| Reserves not available under the articles | 1311 | €26,630 | €26,630 | = | 0.0% |
| Tax-exempt reserves | 132 | €683 | €683 | = | 0.0% |
| Distributable reserves | 133 | €2,476,342 | €2,653,600 | +€177,258 | +7.2% |
| Profit (loss) carried forward | 14 | €0 | €0 | = | |
| Amounts payable | 17/49 | €1,145,900 | €1,728,961 | +€583,061 | +50.9% |
| Amounts payable within one year | 42/48 | €1,145,900 | €1,553,407 | +€407,507 | +35.6% |
| Trade debts | 44 | €477,002 | €921,160 | +€444,158 | +93.1% |
| Suppliers | 440/4 | €477,002 | €921,160 | +€444,158 | +93.1% |
| Taxes, remuneration and social security | 45 | €63,329 | €68,248 | +€4,919 | +7.8% |
| Taxes | 450/3 | €5,137 | €0 | -€5,137 | -100.0% |
| Remuneration and social security | 454/9 | €58,192 | €68,248 | +€10,056 | +17.3% |
| Other amounts payable | 47/48 | €605,569 | €563,999 | -€41,570 | -6.9% |
| Accrued charges and deferred income | 492/3 | - | €175,554 | +€175,554 | |
| Non-recurring operating income | 76A | €11,060 | €0 | -€11,060 | -100.0% |
| Remuneration, social security and pensions | 62 | €819,075 | €1,017,491 | +€198,416 | +24.2% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €91,777 | €205,130 | +€113,353 | +123.5% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | €0 | - | = | |
| Other operating charges | 640/8 | €8,762 | €11,291 | +€2,529 | +28.9% |
| Non-recurring operating charges | 66A | €13,240 | €237,619 | +€224,379 | +1694.7% |
| Gross operating margin | 9900 | €1,326,853 | €1,725,824 | +€398,971 | +30.1% |
| Operating profit (loss) | 9901 | €394,000 | €254,294 | -€139,706 | -35.5% |
| Financial income | 75/76B | €14,994 | €6,967 | -€8,027 | -53.5% |
| Recurring financial income | 75 | €14,994 | €6,967 | -€8,027 | -53.5% |
| Financial charges | 65/66B | €10,424 | €24,524 | +€14,100 | +135.3% |
| Recurring financial charges | 65 | €10,424 | €24,524 | +€14,100 | +135.3% |
| Profit (loss) for the period before taxes | 9903 | €398,570 | €236,736 | -€161,834 | -40.6% |
| Income taxes | 67/77 | €95,235 | €59,478 | -€35,756 | -37.5% |
| Profit (loss) for the period | 9904 | €303,335 | €177,258 | -€126,077 | -41.6% |
| Profit (loss) for the period to be appropriated | 9905 | €303,335 | €177,258 | -€126,077 | -41.6% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 6 October 2026 via checked.be.